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The kinesic interview or interrogation is a method that has become more popular among the law enforcement community in recent years. This type of interview is different than traditional methods because the interviewer isn't necessarily looking for information nor a confession from the interview subject; instead, the interviewer is attempting to assess whether the subject is telling the truth.

The Criminal Investigation Division of the Internal Revenue Service (IRS CI) recently recognized the Certified Fraud Examiner credential for hiring and promotional purposes as it joing the ACFE Law Enforcement Partnership.

Three agencies recently joined ACFE's Law Enforcement Partnership program: the Office of the Inspector General for the City of New Orleans, the Office of the Inspector General of Miami-Dade County, and the Elgin (Illinois) Police Department.

This column underscores the importance of reviewing the volume of activity in small checking accounts, and it also offers lessons from the past – what fraud examiners can learn from actual case histories.

In 1996 and 1997, I participated in the preliminary hearing for what would turn out to be Canada's largest tax fraud ever prosecuted. While the trial lasted 14 months, we felt that it would have been much longer if the documents hadn't been electronically stored.

A ghost employee is someone on the payroll who doesn't actually work for a victim company. Through the falsification of personnel or payroll records a fraudster causes paychecks to be generated to a ghost. The fraudster or an accomplice then converts these paychecks. The ghost employee may be a fictitious person or a real individual who simply doesn't work for the victim employer. When the ghost is a real person, it's often a friend or relative of the perpetrator.